Trust Formation in Management Accountants by Managers – A Comparison of Men and Women

47 Pages Posted: 19 Oct 2015

See all articles by Christian Nitzl

Christian Nitzl

University of the German Federal Armed Forces - Universität der Bundeswehr München

Bernhard Hirsch

Bundeswehr University Munich

Ulrike Marx

University of Leicester

Date Written: October 6, 2014

Abstract

The formation of trust between managers and the management accountants who work for them is examined on the basis of the integrative model of trust devised by Mayer/Davis/Schoorman (1995). Particular consideration is given to the question of whether there are differences between male and female managers in the formation of trust. The study evaluates the answers provided by 446 managers predominantly from the first and second levels of management of German companies. The most important factors in the formation of trust are the perceived abilities and integrity of the management accountants. A group test allows differences in the formation of trust that depend on the manager's gender to be explored. In the female managers trust formation, for example, their propensity to trust, their educational background, the level they are at in the hierarchy and the size of the company have a stronger influence them than is the case among male colleagues. By contrast, the management accountant's gender has virtually no influence on the formation of trust in the interaction between a manager and a management accountant.

Keywords: trust, manager, management accountant, gender, partial least squares

Suggested Citation

Nitzl, Christian and Hirsch, Bernhard and Marx, Ulrike, Trust Formation in Management Accountants by Managers – A Comparison of Men and Women (October 6, 2014). Available at SSRN: https://ssrn.com/abstract=2676367 or http://dx.doi.org/10.2139/ssrn.2676367

Christian Nitzl (Contact Author)

University of the German Federal Armed Forces - Universität der Bundeswehr München ( email )

Werner-Heisenberg-Weg 39
Neubiberg
Munich, 85579
Germany

Bernhard Hirsch

Bundeswehr University Munich ( email )

Werner-Heisenberg-Weg 39
Neubiberg, 85577
Germany

HOME PAGE: http://www.unibw.de

Ulrike Marx

University of Leicester ( email )

University Road
Leicester, LE1 7RH
United Kingdom

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